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80.1998.264•Tax appeal struck out after withdrawal
80.1998.264Other CourtJul 5, 1999Dismissed
Extracted by Omnilex
The appellant withdrew a tax appeal concerning real estate profit tax before the Ticino tax chamber of the appellate court. The court noted that the withdrawal made the appeal devoid of object and ordered the case struck from the docket. It further decided that no court costs and no justice fee would be levied.
Art. 207 cpv. 2 LT and Art. 228 LT; Art. 134 cpv. 2 and Art. 142 cpv. 4 LIFD: where the appellant withdraws the appeal, the proceedings become devoid of object and the court strikes the case from the docket. In such circumstances, the court may order that no costs or justice fee be levied.
AIUTO RICERCA
Anteprima di stampa
Numero d'incarto: 80.1998.264
Data decisione, Autorità: 05.07.1999, CDT
Incarto n. 80.98.00264
Lugano 5 luglio 1999
In nome della Repubblica e Cantone del Ticino
La Camera di diritto tributario del Tribunale d'appello
giudice Alessandro Soldini
segretario:
Fiorenzo Gianinazzi
statuendo sul ricorso del 26 ottobre 1998
in materia di: imposta sugli utili immobiliari
presentato da:
__________ __________, __________ __________, rappr. da: avv. __________. __________, __________ __________,
preso atto che il ricorrente ha dichiarato di ritirare il ricorso;
considerato che con ciò il gravame é diventato privo di oggetto;
visti gli art. 207 cpv. 2 e 228 LT, come pure gli art. 134 cpv. 2 e 142 cpv. 4 LIFD;
decreta
Il ricorso é stralciato dai ruoli.
Non si prelevano né spese né tassa di giustizia.
Intimazione alle parti.
per la Camera di diritto tributario del Tribunale di appello
Il presidente: Il segretario:
Ultimo aggiornamento: 02.07.2026
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Extracted by Omnilex
Whether the tax appeal should remain pending after the appellant withdrew it.
The appeal was struck off the docket because the withdrawal rendered it moot.
The court took note of the withdrawal and held that the challenge had become devoid of object.
Whether court costs or a justice fee should be charged.
No costs and no justice fee were imposed.
After the appeal became moot, the court ordered that neither costs nor a justice fee be collected.
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